Free Export Invoice Generator (GST, LUT & USD)
Bill a client outside India in their currency, with the GST treatment an export of services actually requires. Free, no signup, no watermark.
An export invoice is not a domestic invoice with a dollar sign. The supply is zero-rated under section 16 of the IGST Act, which means either you have filed a Letter of Undertaking and charge no tax at all, or you charge IGST and claim it back later under section 54. Whichever route you take has to be declared on the face of the invoice — and if it is the LUT route, the ARN and date belong there too.
The tool handles both. It prints the right declaration, keeps the LUT reference with it, and shows the amount twice: the currency your client pays in, and the INR equivalent at the exchange rate you entered, with the rate and date stated so your books and your GSTR-1 tell the same story. Nothing is uploaded — the PDF is built in your browser.
LUT, or IGST with a refund
Zero-rated does not mean tax-free by default. Section 16 of the IGST Act gives you two routes, and you have to pick one before you invoice:
Under a Letter of Undertaking. You file the LUT on the GST portal, get an ARN, and then export without paying IGST at all. It is the route almost every freelancer wants, because nothing leaves your bank account and nothing has to be chased back. The LUT is filed per financial year and has to be renewed.
With payment of IGST. You charge IGST on the INR value of the supply, pay it, and claim a refund under section 54. It ties up cash and adds a refund application to your year, and it exists mostly for people who did not file an LUT in time.
If you have an LUT, use it. If you do not have one yet, the second route keeps you compliant while you file — and filing the LUT takes about fifteen minutes.
Place of supply for an exported service
For most services supplied to a recipient outside India, the place of supply is the recipient's location. That is what makes the supply an export rather than an inter-state one, and it is why the invoice names a country instead of a state code. A handful of service categories — intermediary services in particular — have their own place-of-supply rules that can land the supply back in India even when the client is not. If you broker, match or facilitate between two other parties rather than delivering the service yourself, get that checked before you zero-rate anything.
What actually makes it an "export of services"
Section 2(6) of the IGST Act sets five conditions, and all of them have to hold: the supplier is in India, the recipient is outside India, the place of supply is outside India, payment is received in convertible foreign exchange (or in rupees where the RBI permits it), and supplier and recipient are not merely two establishments of the same person. That last one catches people billing their own overseas entity.
The payment condition is the one that bites after the fact. If the money arrives through a route that does not produce foreign-exchange documentation, the supply can fail the test months after you invoiced it.
The exchange rate to use
Enter the rate yourself. The tool does not fetch one, on purpose: a wrong automatic rate is worse than a blank field, because it looks authoritative.
Rule 34(2) points at the rate determined under generally accepted accounting principles for the date of the time of supply. In practice most freelancers use the RBI reference rate for the invoice date and stay consistent about it. Your CA's view on this is the one that matters — what matters technically is that the invoice states the rate it used, which this one does.
The rate you invoice at is almost never the rate you receive. Your bank converts at its own rate on the day the money lands, minus charges. That difference is normal and is dealt with in your books, not by reissuing the invoice.
FIRC, e-BRC and the paperwork after the invoice
The invoice proves what you billed. The bank paperwork proves you were paid in foreign exchange, which is the condition your zero-rating depends on. Ask your bank for a FIRC or an e-BRC against each inward remittance and keep them with the invoice. If you are ever asked to substantiate a zero-rated supply, this is the pairing that does it.
What goes on the invoice
Everything a domestic tax invoice needs — your details, the client's, a consecutive number, SAC per line, the amounts — plus four things specific to an export: the currency, the exchange rate and INR equivalent, the recipient's country as the place of supply, and the declaration. The checklist beside the form tracks all of them.
The part this tool cannot do
It makes one invoice. It will not remember this client next month, will not carry your numbering forward, and will not tell you which of your export invoices are still unpaid — which, when payments land in a foreign currency three weeks late, is the thing you actually want to know. Mavoin does: ₹199 a month, 30-day trial, no card.
Frequently asked questions
Do I charge GST when invoicing a client outside India?
An export of services is zero-rated under section 16 of the IGST Act. With a Letter of Undertaking you charge no tax at all; without one you charge IGST and claim a refund under section 54. Either way the treatment has to be declared on the invoice.
What is the LUT declaration I need on an export invoice?
"Supply meant for export of services under Letter of Undertaking without payment of Integrated Tax", followed by your LUT ARN and its date. The tool fills this in from the ARN and date you enter, and the wording stays editable because CAs word it differently.
Can I invoice a foreign client in USD from India?
Yes. Invoice in the currency your client pays in, and state the exchange rate and the INR equivalent on the invoice — your GST records and returns are in rupees even when your client is not.
Which exchange rate should I use on an export invoice?
Rule 34(2) points at the rate determined under generally accepted accounting principles for the date of the time of supply. Most freelancers use the RBI reference rate for the invoice date and stay consistent. Confirm the basis with your CA — the tool asks you to enter it rather than guessing.
Do I need a GSTIN to export services from India?
Zero-rating under an LUT is only available to a registered person, so yes if you want to invoice under LUT. Whether you must register at all depends on your turnover and the nature of your supplies — that is a question for your CA.
What is a FIRC and do I need one?
A Foreign Inward Remittance Certificate, or the e-BRC that has largely replaced it, is your bank's evidence that you were paid in convertible foreign exchange. Payment in foreign exchange is one of the conditions that makes the supply an export, so keep one against every remittance.
Is this export invoice generator free?
Yes — no signup, no email required, no watermark, and no limit on downloads. The PDF carries a small Mavoin credit in the footer beneath your signature block.
Does my invoice leave my browser?
Not on the download path. The form and the PDF are both built on your device, and nothing is sent to us unless you click "Save this invoice" to carry it into an account.
Read more on this
The next invoice can take twenty seconds
This tool makes one invoice and forgets it. Mavoin keeps your clients, runs your numbering consecutively, and tells you what is still unpaid — ₹199 a month, 30-day trial, no card.
Start 30-day trial